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Chartered Accountants(Election to the council) Rules 2006 ( English & Hindi version) (2.8 MB)Central Rules · 1949

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38. ftaPhr 3TiftaM? m» <Rfai - (1) ReRn ^h tanta ta 3rjw ftateni mm MHlelH MltaT I ’ ' t. ;

(2) ; RdRn snftata, \5^<£ ^tm RcPhi 3nftaK ta mm 3 Prtan ftai-nrta nta Mtatat nta M^oq, HRmih ta smm'stRjmm^I mt 3tRicniR4l ta XeMIMlfvt.d M^HTMtaT tata MM H^IH MMSt I:

39. RdPfM anfti^R MM taf^MM 3lfta ?tMT MTM HMI ?H 3WMI ^MMT^H H - "" ■ -■ ’ V r , ■ H ' : ' 2763 Gl/2006—10 i i THE GAZETTE OF INDIA: EXTRAORDINARY [Part II—Sbc. 3(i)] *n ft w vnfofnr Prafan , sn Prsftr $ firfan afR sn Mif $ afifttt fifire wIVart tftftfta$anMMstei^^rftftwatfiR^mt i - „ i n... k X',- > a; ± aI,jJ ,Jl *: W q> jnftvTT co TcHf q» tfdtcM q»- 3td«lq Kcft col wi affc aftmifti a>t tflftqi aft ttftrat ftt ft I wa ft ftfiftt ftt, aR»ift at to ft ataftta aft sftnt ^-sfifirftt Man ftra at. Man fcti an W Wt fftafaa & a?

COIXUN?I xTRT Hlff w mi t/aft anft g jft sift atfiPPR aft star 9 ftt afftta afia^ ftr nan ft W9H WW I *W - (1) aft< ftt anaftt, firoan hr fian is ftt aiftta -naASa-fi aft ft aft^ripra fti>ai hht £, sh ttftlftR ftt fin? afia^ star fiaft aaR ft sm rs a^f srftnt l

(2) ftnt jRftar anaftt, fftaa 36ft> aiftR anftt aft a£ aifiRjsnt ftt ass fiftr aft fttftK afia^ sri atyflfis area ft, fftfttaa at ftafta «afti an aa»> fiaaDi anssi arW i ' . ■ ■ ' ' t ■ ' I'" / ' r

(3) afi ft’WR aft afia^ $ fftafaa ftt ftfta ft as arm arrat & wi * aafftan (1) at aafiaa (2) ft> aaftftt an H^ron first ft ftt fts w W wft afilftaa aft nan arjtjftt ifttnm 4 aft as (2) ft> afitn afiaa fir fiRft ftate ftt ftaicM ftfta ft wa ftt Ms arjsiRRiRar smftait -

(1) - aft Hhaia aft afia^ $ Man ftt ftfta ft as atat ansi ft fi> firftt aaaa ft sa fftaa $ gafftan (2) ftt aafttft an ht aafftan (3) war aafiaa

(4) ftt ww ar firftt afe an <J55fiR first ft ftt as assn anspn fin aifirfftan aft jrr 3t^jftt ftt am 4 aft na (2) $ aifttn nfiaa aft aiaaftfft aft

(2) Mss ftt ftaa ft anaftt SRt ftRfifiaiftf aft aifiR ^ftt # apsfirfti aft stiftt anjft aft srftRs ftt -sthpr aisfit ft fttaR tjar ftta’ar-aa ar afia-tf anftt first Wati ' ■

(3) Man ft ftfiftt shr aarft $ fits ft, anftt Mt sat fttw-aa at afiaa fiRtfiifira afisnaft & arjaw ftfit, arafc(:- - (at) * - fttw-aa at afiaa ft 3ittM anaanftt rs 3r»s«Sf ftt afftfia ftpft afR sftft firftt apa apsftf ftt afit jRaaR: st asrtaara: aft^ fifts rnft fttat;

fa) fttw-ns am afia^ ft apftftf sri rs £ sift ft ftt anft siftt smaanftt wksr aw ft ss aiRsnftt ftt Mt Mf.ftiftt.sifi^.aitfan 9 rft aiftW ftwm SRt aaarataft aft ftt ai ft 1 asifi, ftftt utaMi-aa at afifta ft (*jPTII—*TO3(i)] W! ail 75 3P3Rjf $fft arf&foRT W9)kt nf^rfeRT 9R WI t vfr ftw 9 a> 3flftn eft n^ yn*r$l 4 aidft*e nS t;

‘:;\ (n) tfra*n-an nr after d n dt vsrrfcr nT wnarfW, tufta?, uftfte . nr arifn arrnR na wannaff $ anfter ajk n & 3$ nft afcrffe ifd;

(n) tftw-nn nr mRmoi aa ftdw iter tfaftn Raf-dd &ar <& na£tfr w £t dtftci iftm;

(s) tftqun-rn nr mRmd aft T?a> HHiRid nf?r, ^Hcfraikt ifrft ift 4gg ftaf ift dt?R ^tl^ftr^l^d 3re? at Refia 3uft>4K ad frflt ^mpft l

(a) armeff, ?n ftnn 3> umPwh (2) af anfta arkt ntw-nn nr after ftrdt arm w d/inaft afcft^j < uRddd f^v ftnT war t, wft, as aa> .$ arfta> tflauiHta nr after an^t aft aknr 1

(4) wnt nfte^ *fta #, PlHfeffed 3 nr arftar arm?*?

H$f 3TWRT, arte:- : <

(i) ftera arofa PtnfeiRgd jRnsr nr aramsr ^ter $ armed nT waft ♦fl-11^5x1 a 1 ^t ftj’rft 3R «if3a srt ft)*efl wjftm ad ad£ anr m am aft TRnranr amaT ana nr qRatei:- (g>) fts^ft Piafaa d arm«ff a> d iasr ^rd nr iw astd af feny wtfta cf'c-ii m and awnr eda Jen? sam daT ; m .

3Tpft armftrar anm ^d $ fen? y$Ra arw nT amft a> fen?

saja dat; m ftrdt Hd<Tdi ad fdafna d aa &wd nT aa a ^rard ftp? dcilRd amn ut and aruar edn $

(sr) m*£j*hMui - 5ra d> nunaa $ fen? “uRdter* d>aei ndtn aftatum nr an d anwdtu qRcter w igt dtfta.ngf t ark wf aiada adWr nn anufcrn nr fWt am w d adkaa nan amn ark ?am ak atndt rm?R a* fddmra $ ft^ snd fdafcra d nr fdafun a* yrnkra a* ftn?

wan n^rnff mat an dam ^Prfem aff t;

rdR® armdf nr waft dkr^^^RTT d ftkt am 3iw---j»frn4ft #9.4 ymsr nr arcmer s^rdn arnar

(iii) ftkd armdt g iug. d fd>dt am.mfaa am ftkt armed <sft mfirfan uftn nand UKftRd armed aft armf^ar aruaT amdt aft araa w at aar dd nma aa aaaara aft ftem fc afk ftwd ^tan d wan Rwn t ft? nr ?ft ftwiT/t areraT^nra W.t ark kr ikn arnn t ft? ftnkr w armed aft r % • THE GAZETTE OF INDIA: EXTRAORDINARY [Part II—Sec, 3(i)] ft'TOcPTKftf OT 3^53^ 7^ Wf?t<j7d TOOT H^ll

(iv) snaftf ft fftafan aft ftaaaaff aft 3iw a^ft ft fcrq ffta ar^aftf a OTiaft ftTOgg>OTr fftftt tot afftr ot aro wn a fftftt <wtor ft anfta fftftt afftf ft, aft a? TO ftt a1 OTTOT afta t, TO ftt ft 0TO fttj a$TTOT TTTO a OTTO a>TOT 3Taa STTO a OTTO cF7ft ft fcP? WTO W aOTT; .

(v) fftftt Waftf a '3TO>t ’fTOgg>cTO $ fftftt 3T*a ftfftT 3NT HOTTOaff ft TOOT! ft fen? a>tf TOL Mb ftaTO OT a 3FW fftaq OT fta a OTTO aOTT;

arrfW? ot(vi). toot 321 afatar aft ft otto w?t aft w ftdftr sraafta ^OTfear fta ft aron^ra <otstv a gftaro^ an anwftftT;

TO^tarftn .-- ta ft hTOot ft fftq aft ft fftq ftaan, TOftfSa. an^a, tjf^tftrcft, tftw-OTft, aft, ts aro, aftaft 3ftq ftftt t aRjaft an TcTOott, •TOTeT W OTTT, ftK STSfftd aOTT aaaf^RT aiclSIT a gafa^TT OTft aqft i

(vii) f^ftt wft a OTfftt TfTOgro^TO fftftt wa afftr -fftafTO- ft 7TTO STOfa ft ftOT fftftt ftt OTa 3fk cF>tf ftt fftvft STcPfa TOOT ftt TO5TO aT nrftftr < toot ga ft 200 ftte? aft gft ft ’ftar fttf ^ott aT atn ft^aaftra aara otht;

(viii) fMfaft .ft ftafftr fftftt ftt aaft ft ot fftaftr ft arftta fMfta airfftw OT wft ffttftt, aftqft aT 3Fj$ftf <PT OT^MIOT ; ' .

(ix) fftftt anftfcta to an afftftfer ftftt. gq a wftffta to ar FWan hott; ■

(x) (i) ft (ix) ft fftPrR^ ftti nnft via a? ftft qra^a arcr fftro anq aft 3Paeff 'TOft ft fftg ;nwff aft wrfft a fttagjOTT ft anft anr t?t ft;

(xi) W OT fftftt afftfron aft afft ar wa ot aaaft afft ft fcrq • a>OT:- ; * Wasft eft ot .ft Taro ftrft a a tft ft ftrq kj^mt aT thrift ft ot ft ; a i- .

otTO 3Pa$TO araa ;ftft eft fftq a^rw a ?toh ft ot ft; a tot ftaft a fftftt afta cafftr ft ftaa ft to aftft a.to a?rft ft fftro a?ft ft W kiftva a ft;

1 f^rftl toctot aft to ftft a to ftft ft fftro q?ft ft ferq aftRa aftftt a xjcftfftr a^ft an aaa a>ftra> fftrq totw a ^aa a> "otft; j-. . ■ ■. ■;

•w (TO Wr wff aft anftt anafta ana ftft a> fftft? a?ro a ^cftfftr asvft an aara anro;

•;?ft fftvft aroi aft OTftaa a gwfta a fftaftr ft fftftt OTaa an toot a^ft ^q, a? anft gq ftt fft a? fftsa t a a? aft fftn fft a? tot ft, aftft.ffta aran aOTT 1

(xii).

[RRI1—TTO3(i)] 77 ;, 1 .

Midfti<i> A<ri*HibF (RRm 3 tf^j) 4Rqcj cf> P|e||x|1 Hq'lwil fcfV RdKlcb *i«el RHl^'dk 4i*l PlM^I Sfat *} Tifea ?Vn:- 1 " '

(i) yfixpfl rrh kf^Rich A<4xH&5f.:— RfaT, JJ^7TR 3fR RKRP^ TT^fr W 3ffa RPR ?R RRR 3ft? RR VFRTfi^ft ftcRfReptRT I. - ,

(ii) sf&aft RRR fW?H : - 3RN 5T^T, ^fep. cfr?R 3fR aftcTRTf VRRt a2JT RST^R 3fR MifeM RR RPR^TRt 7t fadcM R^TT I (Ui) tjS «KT^fto fMxPrcta:-: J 3RRTRTH 3RPT, R^? ^TcPT RFrTefe, R^tRl, j Rtfg^R, f^JR, qf^Pft WoT 7RR W 3TRRTR 3ffc W< ■ sfrw^ RR RRR&R f^TcTRR R^PTT I ;

(|v) TO RRR PtdhlRa^ :- ;

' ' . .!

ft?R, btft'flSind'S, RKf RcRT, RvRTRef 3ft? RxR ■ TTRSfi -ftcfcFR «r^Tl I ' !

(v) . wft rttr ftqfcH&ar ;- tjf^TTO, f^RRTR WcRT, VP’J 3ft? RVRft? .aftt RRTR TRRt RRT i xi<Sbf5 3ft? fevft RR 7RR&RT ?t focRR <RtRT I .J 31^41 2 1 Raroraff <frt TjjSt [fWr 6 urPirr (1) ?t vjmPirr (6) ’

(1) Mei eft MlifSlcJ? Rc|Hh cfr fei^ +id^!dl3ft efrt 3TRR-3ToPT RRTlf I ;

(2) RRTfaR 7^5 (1) *fr 3T£ftH iJR m RRT< R< Tjffr 3 PlHteiftTd ?R^ 3ft? J 7RT RRf? Wfr - ;

(i) RRT RdRlRT R?R^ RT xfrcfr t; . •

(ii) RR7R cfr) HdcJIR cft?^t cfr), Ml^dl ferfM^RT 4Ri cfr fel^ f^PIR 5 cfr 3TsftR J rsr snerrfta nafcj? ?r?r rr rrt ; - ., . !

(iii) HdRldT cfr RRR cfr RR pTRTR RR^t cfr) ^RT 3, 73^ (ii) cfr 3tfftR RRcfr ;

RRR 4 Ret cfr 7UR-7TTR RRcfr RRR cfr W? TTRf&R Ret Rfc TTRf^R RRRIRT ;

. "gRT ti^H effr M^d fcb^l R? f;

1 3 7B THE GAZETTE OF INDIA: EXTRAORDINARY I'Paht 11—Sgf\3(i)|

(iv) ReKIdl 3TCI TOIH nA RSJT 5ReJet ?nAfc qA afaj-Ael qA eft afft, nft .

Mdqiell SRT ^A qeiqiell3Tt nA qjAt A eipfael m^A nA PTC qjA At n#

(v) (Vi) rt i 3? AfA fam A Reranr otA RenfamK mr sraVr rArt ; 3lk ReKIdl R> otA. Rellfanfa cPT until Reran ^81 R? faAt nA AsTT A, W Rann nA w aftn qar w Rarfamn mr untn fam mpn

(3) fafan qat q? maPra A afan? rwr mA wr A w k ^qArni ma (2) At aqate (vi) gw Raararat nA ^jAt A wmiRid Rama ^n ftfafsna mat A fan ReRa yrftoRMAfea amt nAm :-

(i) ' n? tor nA qfamr ntk Anfaa ufafam qfara Rjm Are? A, aeraidiaft nA ^jAt A Mcpisfn A am A nm nt ma.^ AA wn nA mna mat nm A atfam Hann £ flftR Rann <afi a> nat A aw nn* ^nra wmiRra nAm afR aA Awn juA.Aaarsa q? At cAs ciA'ii;.

(ii) $A wn mr nA< Ramar, nA aqAna ws (i) n» metta srmifaA faAt fafara nran qn Reran mvA.mr t, M vjrnr A ran nA aAtm A nm nra n> Aten ReRn anfaan nA aanr aa^tn Am aatm ;

(iii) ReRq- 3nfaan sraA RA<j?i^h AA aamar nA aanA qan a> Reran an Reran mfa A fan srjqna nn afan ,3fR amjaR, .ana Reran n> afR qdni'dimt nA RJeft A aPfad aART;

(iv) fcbtfl Hcimdl eft \3<I<T5 {JTTT STjftET ^TV Hd^ld ^SJ WT 4*^ vft 3F£W eFT^TT, Ref^Tj 3JTfibW 3F> fcT? TPI^ .eft fef^T 3ilft>TN 3Tt Wi 4> 3THI HOTR qy HH ^TcFt feTJ 3Fj§TRT .^ft.ePI cfr? TT&m 3fl? cTSgTTR TOT Wf '^T $ eft Tjft 3 TT^rfcRT ;

3 fWRld «rft 4Tct wrft tft 7H3TT (fW’8 ^f^j)

(f) ftft W (5) ft \3WI £ 3?ftH T?ft Bcftf? ETcrf$n> fftftOTfts ft Pl'ftfari ■ 'i-i'irtii ftt Ti^Tftr fti cnft'mft ftt ftm, ftft m (4) ft'ar^rnr w armRa yrayft ftt 3TfftfftSR eft yw 9 eft TTTOTTT (2) ft m ^TyftftvT mRm'<4 ft Ptftfftd ftft 3lft arfsWcH ftm ft fcpryf^ m arwfftr fftftOTste .^r eft Tim ferv m r Y

(2) ■ nfA neAn RraAnAn nt fan W’A nA nRnnfAn; Avarr, '(An n? Ann;fan fan ’jyifa nA?A <A n?nra nrfAPrnR nA ara 9 n?t wra (2) A n?n ^annfin 3rf£tnnR w A an st ?A a^idR fan nfa hAa nA man fan. nn> faAt nnnA) i nra Am am At atfann A^fOT A am ntnr £ eft ar’fat anda fan mA nAnt nA. man fan nm fa'A rainAt l n? 5ffam An At atfafann nA mat 9 nA tori (2) <A atAtn fantfara $A mA ■ <rawt' nA rnfanraA wn A nrnmrsfa etm AtA ws (9) a» nrann a> aiAta m-ieA nsAt 1 79[31311—^53(0]. W337M39 : aWWIlM.'

(3) 3lft sotr Fraftnffrjr ftt Ptij 33?ftt 3ft 3rPnnPt35 tf©n, vffc unft ftt win ?i3?ftt 3ft aiPt35R ?fen ?t 3>3- I alt? w ftt 31P135 mftPi3> fft3fa3«tftt ft Regra wi Pr ft ftt uara? wt 3iftt ppfttniftfct 3ft fttftt (s) ftt wto ftt aiftt3 ??ft §1? PR 3ft XJ3> ft ?3lP3pfa 35?ft 3lftl 313ftt ft 3rfft313 fft3T utT’FTt I -

(4) ’Bte (1) ft Prf^e.wftt 3ft 3>cr ftw u?i fftftto 3ft ft fftraft PrafR fttft ft, 3lPlPt33 3ft 3T?1 19 3ft WfRT (3) ftt 3jftpT 335lpT3 ?T3?ftt 3ft ?jftt ft 33?ftt 3ft W jrPrPtftr ft 3t33TPa 3ft w>ft I

(s) - (1) ft (3) ft aralft’e fWt ara ftt ftlft §ij ftt Jiftte PtafaaftlTt ft 3P39 eft toff 353 ft 353 ftt 7T3?3 Piqlfftci fft51J OTHjft I .

' — n ft '. ''*'«.* ' 3 af^?’ 4 313ptft713 ftt 3W felj «nft 3tft fftnR ft ttWcRI 3ft OTlft 31eft ulHcKlft [Pt33 9 33 \J3pT33 (4). ftf^V] . © ■ (1) 3H3«ft ftt 313pfft?13 ftt 733, 3R«Sf JRt WTStfftT 3ft? ’HrUlfftd P**1 PlRsa 3n335lft 3TOTI P<ixui fft31 yl 1^*11 :-^ —

(35) 3331313ft 3ft Tjftt ft 33T B35lPltT ?R, 337331 ft., ^Pl35 331 3$ 333131 33 353 ft®tf35 •

(73) . 3R PtPf , (3) 33T Tftcft ft 3ft? ’ftftt fttft 3ft 31^73

(3) ft?35 71373 ftt.TOT ft 3T3i353 3ft 3Tft<3 .

.331 3173 33 3T3P35 ft ' (3) 33T ppftt ^Pl35 31 333 31331? 33 fttftt 3131 33T ftt? ftftTRI: 331 53ft ■. PRft3 Pft31 W 3t 7ful?3? ft 313. SOT1 331 31 3HP5ltH 3ft 31^73 3ft ijaPt3ft ?nfftr ftt 3ft ft

(a) afft «wft<w (3) 33 w? wot? ft ftt 3isr, otpj, ftt, PrPfR9<t aftft ft • . , (Jlfft35 31331?ftt P3J PHTTftfttftt 3131 33153353:):

(i) 31333 ftwtfti felf fttftt 3131 331

(ii) PPftS 3ft '3PtS „ ,

(iil) 3lW 3t3 $ ftqftF"' pR&lt $ 35173 TptTS? 71313 MOTT 331

(iv) ?313 OTlft 3ft -Wfit

(v) TUfttTS, 3T3 631M vtlft ftft 3T3pf gft

(vi) 33i mott W3i arj^ftt 1 3i ai^^ftt 2 afcpfa anft fti?f 31331? ftt 3»N?I 31

(vii) 3lta 533 133ft 3$ fet ftft 3ft «> THE GAZEfTE OF INDIA: EXTRAORDINARY P^RT II—-Sec. 3(i)] (i>) 'W (3tj (CR) (*0 . W (*)

(ix) distal w, 'jpfA git ^t ggt.

(i) w giwFt <£ g? w 4 Pig<«i ftnn. w, afa gft st, w <ffa g4 git 3wf& 35T g? uU^t gig PigjfifK afa gtqflSW H 7? jFt git TTT^at Wt wMt wa.a HR otR 3T*ft TRIR Hft $ S cR HTto HR Ht?-Wi ;

ttwth S arezrer 3fkkn HRsn£r"Snn\rfW?r/ ijSafk hStth WWHT S sfk ; . ' , ' •’• 4 :

cRTT Rtr 7 S (ii) 4 wf nkftRH eftft^ ht. Wr trw ■$ 'arftH > Hftft HH HkH cFTT £ I

(2) (1) 3 fcRHH 3, 3TRjaff S ReRcH HV PtHfelf^H <& HHH 3 \ / \ / f W 4 <ir Jf ]■ TRRh HTR^Tft 'ft ft vfT ^ftft :

?O aftnft (wrr ht hRhh ski hfhhoth ar^ftvk facb W fckflHI 3fk RRft dHT HkHH Ski HFHHT HTHT ^tRT fWi eft WHHT) ;

hphhwh R^RdikH cft<kteTTatf afk vkHR §th ^Hrfcid Hftanaft 3 (zfH'Hdl) (WT ftH WHt HeR ftftd) ; *' ^frTcft RRlf^HT:- '.■*' "O'

(i) - ■ RhThh (hStr ProkTcfj ft hr ft rtsi hh hr)

(ii) <$ cZJTOTH (\*cb'4l3 Mlfcicb HT IHR HR ft HR <lH?<H) ;

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:.;; (^): •> v(R _ ^ir^” *

(h) hht t afk nkfr ftA eft nrto (H; TT^^TH S 3 HRfeRH:eft HT^S .. , .

Oft HHT W cR HRkH t ■ ; :

81[HTTH—1^3(i)3 fa) ■ fa) fa) (3f> fa) - ■wr ^Ei/gw : •gfanwjt.

W fftjftt ffrR> 3F4 &ftR ftftw fftftfea fft^T w ft htr ?ott wr tft wfftft^n ftt ukkj ftt ^ftft ftt ¥llRd’ •ft‘'Tft ft? $t1cb .fttft w? ft 3rew ftNMr ?3fer wn? ftt 3tk ^>wdi ft ftft ftfifef? (W<M ^T ftftcT ?RT ^MdliK^ 3^ftrf? fekflHT ft%d f^tflHT ftft feftlft -W 3T7T ^'dWIkl ftft?? fftmft ftt dcbh’Jdl) HRRfWcT ^ftft^Tcftt .ftt tfttSTTftf C]1tT ftt [ctRlR^I :— . --H ■*■>?- ' * ' . fa "•'-■ ‘ -V ;£ ■ ■

(i) PiftvH (ciJhh R4m# ft w ft' W'trftfft)

(ii) c2T^rm (wrp? HlfefcP 7H 3. ft ^TTH ft^T) I . < ; “«■’

(iii) ftft 'dM'ilcM (i) ftft.(ii) ft ftefteT/T 33T? ^f eft 3WT erfft ftft wft ftt ‘RRifeft <■•1. }=' ’ (ft mft^icb ftftft ftft Milled ft^rft ftt warft ftft srftr ftftfftft ftt ftft ckUld <d<^dl eTSTT HlftfSleb ftftft ftftft MlftftTcb ftftft ftt W3Tj eft HTHor ft 3I6W \?WOTr fttfftr 3Tft/7TT I 3T3^6 4 KddH spi Hd<JH ftt yrfftrm 1 ' (fftR 29 ftftft ‘ ; 'ft

1. *ld<iltn3Tt ftt m$x<H 3ft? fftfftsvt Hd r

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(7)

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t [•ar. a 5/27/2006-Ht.Hd.-v] T^HdT, 1 ■ / r- THE GAZETTE OF INDIA : EXTRAORDINARY [Part II—Sec. 3(i)] / / ■ NOTIFICATION New Delhi, the 5th September, 2006 GJ5.R. 534(E).—in exercise of the powers conferred by cfau<e (a) of sub-section (2) of section 29A read with cfause (a) of sub-section (2) of section 9 of the Chartered Accountants Act, 1949, the Central Government hereby makes the following rules; namely:- Short’ title and comm encement - (1) These Rules may be ca Chartered Accountants (Section to the Council) Rules, 2006 led the

2.

(2) They shall come into force on the date of their j Station in the Official Gazette.

Definitions.* (1) In these Rules, unless the context other wise requlres,-

(a) "Act" means the Chartered Accountants Act, 1949 (38 of 1949);

(b) "Approved Form" means form approved by the Council ter use for a specific purpose under these Rules':

Provided that if any form has not yet been approved by the Council, offer coming into force of these Rules, then the appropriate firm laid down for the same purpose before coming into force of these Rules shall be the approved form;

(c) ‘"Returning Officer'1 means the Secretary of the Council appointed under section 16 of the Act, or, in case the post of Secretary is ivacant, any officer of the Institute designated by the Council for the purpose of conduct of elections/ . . =

(2) Words and expressions used but not defined in these Rules and defined in the Act shall have the .same meaning as assigned to. them in the Act. ■

3. Regional Constituencies;.- . For the purpose of constitution of the Council in pursuance of clause (a) of sub-section (2) of section 9, the regional constituencies shall comprise of such States or Union Territories as listed out in Schedule 1 to these Rules. ' :I I " . I

4. Dates of Elections.- (1) The election to the Council shall be held on a date or dates to be determined by the Council, which shall, in any case, not be less than one month before the expiry of the term of the existing Council:

Provided that if elections cannot be conducted, in. extraordinary circumstances, within the time period permitted under thishsub-ru'le, the Central Government, on a specific request of the Returning Officer or otherwise, may postpone the. date or dates of election, which in any case . shall not be after the expiry of the term of the existing Council.

(2) Subject.to provision of sub-rule (1), the Returning Officer shall notify in the Gazette of India at least three months before the date or dates of election 1 [11—lsP^3(i)] ________ _ ________ W ~^T W3 : W-W____________________ .________ 93 so determined under sub-rule (1), the dates fixed for the following stages of election of members to the Council, namely:-

(a) the last date and time for receipt of nominations, which shall not be less than 21 days from the date of the notification;-

(b) date or dates and place of scrutiny of nominations, the last day ;

of which shall not be more than fifteen days from the last date . for receipt of nominations fixed under clause (a);

(c) the last date and time for withdrawal of nominations, which shall be ten days from the last date for scrutiny of nominations fixed under clause (b);

(d) the date or dates of polling;

(e) the last date for receipt of applications for permission to vote by post under rule 28;

(f) the last date and time for receipt by post of ballot papers back from voters; ■ .

(g) the date or dates of counting;

(h) the date of declaration of results.

(3) If; in the opinion of the Returning Officer, it becomes necessary to change for compelling reasons any date.or dates notified under sub-rule (2), he may notify a fresh date or dates, subject to provisions of sub-rule (1), in the Gazette of India: - '

Provided that such a notification shall, be issued at least ten days before the revised date or dates, except-for change in dates under sub­ clauses (g) and (h) of sub-rule 2. . •

(4) If, any of the last date so notified in sub-rule (2) or sub-rule (3), not being ■ !

the date or dates of polling, is subsequently declared as a holiday by the ■ !

Central Government, the last date so fixed shall be construed 'as the immediately next working day. . \ ■ - ’ ■ ' ;

5. . Members eligible to vote.- Subject to other provisions of these rules, a,vt \ member, whose name is borne on the Register on the 1st day of April of the ■ financial year in which the election‘to the Council is to take place> shall be ; !

eligible to vote in the election from the regional constituency within whose I territorial jurisdiction his professional address falls on the said date: . S ;

* !>' ■ ' ■ ■ ■. ■ :

Provided that his name has-not been removed from the Register on ‘ ' f the^date of publication of the list of voters: • . * ’ i

Provided further that, if the professional address is not borne on the Register on the relevant date, the residential address borne on the Register shall determine his regional constituency:

Provided also that, in the case of members having their professional addresses outside India and eligible to vote, their regional constituencies shall be determined according to their professional addresses in India registered . immediately before they went abroad or the residential addresses in India borne on the register of members on the relevant date, whichever is later.

i 94 THE GAZETTE OF INDIA: EXTRAORDINARY [Part II—Sec. 3(i)] List of voters.- (1) At least three months 'before the date of election' the Returning Officer shall publish a list of members eligible to vote, as defined in rule 5, as per Schedule 2 to these Rules.

(2) Subject to the provisions of these Rules, the address of a member published in the list of voters shall be final for determining the manner in which he shall be entitled to cast his vote, the constituency and the polling booth to which he shall belong for the purpose of casting his vote.

(3) The list of members eligible to vote shall be made available at the Headquarters, relevant Regional Councils and their relevant branched on payment of such price as may be fixed by the Council.

(4) The inclusion of the name of a member in the list of members eligib e to vote shall not confer ah absolute right to vote at the election which sha I be subject to the other provisions of these Rules, Regulations or the Act.

(5) An announcement about the availability of the list, as per sub-rule (3), shall be put on the web-site of the Institute, Notice Board of the Council, the Notice Board of the Regional Council concerned, as well as the Notice Board(s) of the branches of Regional Council concerned, wherever these exist.

(6) If a clerical mistake or omission is detected in the list of members eligible to vote, the Returning Officer may rectify the same at any timi by issue of a suitable corrigendum.

7. of cial.

be subthe « > £$!

!- - Members eligible to stand for election.- Subject to other provisions these Rules, a member who is; a fellow on the. first day of April of the finan year in which an election is to take place and whose name continues borne on the Register on the last date of scrutiny of nominations under rule (2) of rule 4, shall be eligible to stand for election to the Council from regional constituency in which he is eligible to vote:

- Provided that no person shall be eligible to stand for election to the Council, if - r to uct fded

(2) , ,(a):,h.e has .been found guilty of any professional or other miscond abdVhis.narne.'is*removed from the register or he has been awar • penalty of fine as provided in proviso to clause (a) of sub-section of section 9 of the Act; ,

(b) he* is holding a post under the Central or State Government as provided in sub-sectiori (3) of section 9 of the Act;

(d) he has been auditor of the Institute during the last three year as provided in sub-section (4) of section 9 of the Act;

(d) he has held the office for more than three consecutive termfc as provided in first proviso to section 10 of the Act; or

(e) he has been elected as President under sub-section (1) of sedtion 12 of the Act as provided in second proviso to section 10 of the Act For the purpose of this rule -

(i) the penalties awarded to a person before coming into force of Chartered Accountants (Amendment) Act, 2006 or penalties awarded to the a [HTHII—TSP53(i)] HTFT "^T $5 person after coming into force of the Chartered Accountants (Amendment) Act, 2006 for offences committed before the coming into force of the same, shall also be taken account for the purpose of attracting disqualification under clause (a) of the proviso above;

(ii) a person drawing salary from the Consolidated Fund of India or the Consolidated Fund, of a State, as the case may be, or.from any body corporate or any organization-where the Central government or the state government own individually or jointly a majority stake, shall be deemed to be a person holding a post under the Central Government or the State Government, as the case may be, for the purpose of attracting disqualification under clause (b) of the proviso above;

(iii) for a person who has been the auditor of the Institute before coming into force of the Chartered Accountants (Amendment) Act, 2006, the three - year period limitation provided under sub-section (4) of section 9 of the Act shall also include the period between his ceasing to be an auditor and the coming into force of the • Chartered Accountants (Amendment) Act, 2006;

~ (iv) _ the number of term(s) of Office held'by a person as a member of the Council either under clause (a) or under clause (b) or partly under clause (a) and partly under clause (b) of sub-section (2) of section 9 of the Act, prior to coming into force of the.Chartered Accountants (Amendment) Act, 2006, shall not be taken into account for reckoning of the three consecutive terms for the purpose of disqualification under clause (d) of the proviso above;

(v) the holding of the office of the President of the Institute under sub­ section (1) of section 12 of the Act, prior to coming into force of the Chartered Accountants. (Amendment) - Act, 2006, shall also be tal<en into account for the purpose of attracting disqualification under clause (e) of the proviso above.

8. Number of members to be elected.- The number of members to be elected from each regional constituency shall be calculated as per the procedure described in Schedule 3.

9. Nominations.- (1) At least 3 months before the date of election, the Council shall publish in the Gazette of India a notice stating the number of members to be elected from each regional constituency and calling for nominations of candidates for election by the date and time notified vide subrule (2) of rule 4.

(2) The maximum" number of nominations that can be submitted by a candidate shall be 10 only:

Provided that in the event of receipt of more than 10 nominations, the first 10 nominations determined, on the basis of date and time of receipt, shall be taken into consideration.

(3) The nomination of a candidate shall be -

(i). in the approved form duly signed by the candidate and by one proposer and one seconder both of whom shall be persons THE GAZETTE OF INDIA: EXTRAORDINARY- [Part II—Sec, entitled to vote in the election in the relevant regional constituency; and

(ii) delivered along with requisite fee(s), security deposit and other papers as are laid out in these Rules to the Returning Officer ~ " by name not later than 6 P.M. on the notified date:

Provided that an acknowledgement of delivery shall be. issued by the Returning Officer or by a person authorized by him on receipt of nomination form mentioning the time and date of receipt of nomination form.

(4) The nomination shall be valid only if it is accompanied by a statement signed and verified by the candidate containing information as provided in Schedule 4.

Fee for election.- (1) A candidate for election shall pay such fee as may be fixed by the Council from time to time which shall not in any case exceed Rs.50,000/-, irrespective of the number of nominations.

(2) The fee shall be paid by a demand draft drawn in favour of Secretary of the Institute.

(3) A candidate whose nomination is held to be invalid shall be entitled to receive the refund of fifty percent of the fee payable.

Security Deposit.- (1). A candidate for election^ in addition to fee as provided in rule 10, shall pay, , irrespective of the number of nominations filed/specified under rule 9, an amount of Rs.20,000/- (Rupees Twenty .Thousand only) as security deposit, which shall be forfeited if . he fails to secure not less than 2% of the original votes as defined in rule 35 polled in the concerned regional constituency.

(2) The method of payment of security deposit shall be specified in the notification issued under sub-rule (1) of rule 9.

Scrutiny of nominations.- (l)The Council shall appoint for each e Panel for the scrutiny of the nomination papers of all the candidates.

ection a

(2) The Panel'shall consist of three persons of whom one shat be the Returning Officer and the other two shall be persons nominated^ by the Council, from among the members of the Council referred to in clause (b) of sub-section (2) of section 9 of the Act, of which one shall be an officer of the Central Government and the other shall 'not be a member of the Institute, provided that if one or more of such members are not available! or are.

unwilling to act, then any other officer or officers of the Central Government, as the Central Government may nominate’ for the purpose.

(3) A notification containing the names of the members of the Panel shall be issued before the last date for the receipt of nomination for the election for which it is appointed. ;

(4) . The term of the Panel shall end with the conclusion of the polling for which it is appointed. . :

:TFSm : 97 .

(5) The Panel shall have the power to regulate its procedure in such manner as it considers just and expedient ' = • T ■■■

(6) The quorum of the panel tor the transaction of its business shall be two.

(7) In case a vacancy arises in the Panel by reason of one or more members of the Panel being unable to act for any reason, the vacancy shall be filled up by the Returning Officer from among the members of the Council referred to in clause (b) of sub-section (2) of section 9 of the Act, provided he is not a member of the Institute, and provided that if one qr more of such members are not available or are unwilling to act, then by any other officer or officers of the Central Government, as the Central Government may .nominate for the purpose.

(8) The Panel shall scrutinize the nomination papers of all the candidates and shall endorse on each nomination paper its decision, whether it accepts or rejects the nomination.

(9) The Panel shall record a brief statement of its reasons, if it* rejects a nomination. . t

(10) (a) The Panel shall reject a nomination if it is satisfied that

(i) . the candidate was ineligible to stand for election under rule 7;

or

(ii) the proposer or the seconder was.not qualified to subscribe to:

. the nomination of the candidate.in the approved Form; or •

(iii) the signature of the candidate or of the proposer or the seconder is riot genuine; or - (iv) there- has been a failure to comply with the provisions of rule 9, rule 10 or rule 11. ’ ' . '

(b) The Panel shall not reject a nomination paper on the ground of a technical defect which is not of a.substantial character.

(c) The rejection of the nomination of a candidate by reason Of any irregularity in respect of that nomination shall not be a bar to the acceptance of another nomination submitted under1 rule 9 and is also valid in respect of the same candidate. ,

(d) If a proposer or a seconder incurs a disability by reason of the operation of the provisions of the Act, Rules or Regulations made thereunder subsequent to the date of signing the nomination, it shall not invalidate the nomination..

(11) In a case where the nomination or, if more nominations than one were filed, all the nominations of a candidate has or have been refused or rejected, the Returning Officer shall give notice of the deci$fon of the Panel together with a brief statement of the reason(s) therefor io the candidate concerned by registered/speed post.

! .

) 98 THE GAZETTE OF INDIA: EXTRAORDINARY Part II—Sec. 3(i)|.

13.

14.

Where this provision sits

ActChartered Accountants(Election to the council) Rules 2006 ( English & Hindi version) (2.8 MB)
Section14
Marginal note(h) 3PHsft H> HRpt^H H$t, HWA&H H>t HTHH f^H arAnAddl H? HHHH 3R4^cF, AHH 9 H> 3T?ftH WfH 3PH HHA^H Hft ^cfTfa HfvR H5^ft 3ffc HT? \jtft 3PH4T H>t HTHH 4t fcrf&HFH t I
JurisdictionCentral
StatusIn force as published by the source

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